2014 (8) TMI 437

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..... eed not fall under any of the Chapter specified in Clause (i) of the capital goods definition given under Rule 2(a) (A) of Cenvat Credit Rules. A view can be possible that components, spares and accessories would fall under chapters of Central Excise Tariff Act but are used for capital goods specified under Clause (i) of capital goods definition. Prima facie, this is an arguable case and therefore .....

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..... cate argued that the issue involved in this proceedings before the adjudicating authority was admissibility of cenvat credit of certain parts of capital goods. That cenvat credit was denied to them by the adjudicating authority on the ground that parts of the capital goods on which credit is availed are not specified in the definition of capital, given under Rule 2(a) (A) of Cenvat Credit Rules, 2 .....

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..... irst appellate authority has dismissed the appeal filed by the appellant for non-compliance. As the issue lies in a narrow compass, therefore, after allowing the stay application, appeal itself is taken up for final disposal. On merits, the case of the appellant is arguable one on the ground that for eligibility of cenvat credit on components, spares and accessories of the capital goods need not f .....

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